Section 77 : Format of documents

1) The Department may, from time to time, so specify the mode of submission and formats of necessary documents, statements including income returns, tax deduction statements and formats of records that are required under this Act and the rules framed under this Act, the notices, information and details required for the effective implementation of this Act are incorporated.

2) The Department shall make available the formats referred to in sub-section (1) in the Department and in any other places specified by the Department and through any other means.

3) The department may so prescribe that information or return or documents to be submitted by any person to the Department have to be submitted through electronic means.